9911796707
TMI Blog2021 (5) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... the limitation exists, then the petitioner is at liberty to raise the same before the Authority Competent and certainly not before this Court. The notice under Section 148 of the Act, which is impugned in the present writ petition, reveals that the respondent has reason to believe that the income chargeable to tax for the assessment year 2011-2012 has escaped assessment within the meaning of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant documents and evidences and the Authority Competent is well within his power to adjudicate the same and take decision on merits and in accordance with law. WP dismissed. - WP No.12793 of 2018 And WMP No.15016 of 2018 - - - Dated:- 26-4-2021 - Honourable Mr. Justice S.M.Subramaniam For the Petitioner : Mr.Niranjan Rajagopalan for M/s.G.R.Associates For the Respondent : Mr.A.P.Srin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the reasons for reopening is yet to be furnished to the assessee in the present case. 4. The learned Senior Standing Counsel appearing on behalf of the respondent, contended that as per the principles laid down in the case of GKN Driveshafts (India) Ltd vs. Income Tax Officer and Others [259 ITR 19] , the assessee has to file returns and the objections thereon regarding the proceedings in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispatched and further, the Income Tax Officer issued a letter to the Postmaster on 10.02.2020 and the bills are also enclosed. In order to establish the said documents, an additional typed set of paper is also filed by the respondent. 6. In view of these facts and circumstances, if at all the ground regarding the limitation exists, then the petitioner is at liberty to raise the same before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation. 10. However, in the present case, the respondent has filed certain documents to establish that the notice was issued within the period of limitation and an additional typed set of paper is also filed. Thus, the petitioner is at liberty to raise the point of limitation before the authority with relevant documents and evidences and the Authority Competent is well within his power t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
